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IIA IIA-CGAP-US : Certified Government Auditing Professional - US Version

IIA-CGAP-US

Exam Code: IIA-CGAP-US

Exam Name: Certified Government Auditing Professional - US Version

Updated: Oct 19, 2026

Q & A: 0 Questions and Answers

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IIA IIA-CGAP-US Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Government Auditing Skills and Techniques20-25%- Audit Investigation Skills
  • 1. Fraud detection techniques
  • 2. Identifying control weaknesses
- Analytical and Evaluation Techniques
  • 1. Quantitative and qualitative analysis methods
  • 2. Performance assessment techniques
Topic 2: Government Auditing Environment20-25%- Ethics and Professional Conduct
  • 1. Professional conduct in government auditing
  • 2. IIA Code of Ethics
- Public Sector Operations
  • 1. Public accountability and citizen rights
  • 2. Government budgeting and financial reporting
Topic 3: Standards, Governance, and Risk/Control Frameworks10-20%- Governance and Risk Frameworks
  • 1. Risk and control frameworks in public sector
  • 2. Government governance structures
- Professional Auditing Standards
  • 1. Generally Accepted Government Auditing Standards (GAGAS/Yellow Book)
  • 2. IIA International Professional Practices Framework (IPPF)
  • 3. INTOSAI Government Auditing Standards
Topic 4: Government Auditing Practice35-45%- Documentation and Reporting
  • 1. Reporting audit results and recommendations
  • 2. Audit documentation standards
- Audit Planning and Execution
  • 1. Fieldwork procedures and evidence evaluation
  • 2. Audit planning and scoping in government environment

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